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With the deepening of the western development strategy to promote western development tax incentives also need to evolve the country's western development strategy, industrial policy changes and re- docking. At present, the western development has entered a crucial stage, and the western development tax incentives to expire in 2010 , need to be further extended and improved and perfected. Specific analysis , the following main aspects:

西部地区财政收入偏紧与落实税收优惠政策的矛盾较为突出。税收优惠的落实必然会对财政收入产生一定影响，形成一方面财政吃紧，一方面更需要以税收优惠来吸引投资的局面。再就民族自治地方对企业所得税地方分成40%部分减免规定来说，仅是政策支持，并未体现政策对地方财政资金的实际支持。

One in the western region and implementation of tight fiscal revenue tax incentives are more prominent contradictions . The implementation of tax incentives will inevitably have an impact on fiscal revenue , the formation of tight fiscal hand , on the one hand and more needs to be tax incentives to attract investment situation. Again on the national autonomous areas into local corporate income tax on 40% of partial waiver of the provisions , the only policy support, does not reflect the policies on the local funds practical support . Sometimes in the implementation of local dilemma .

The author suggested that local governments should increase support for efforts in the western part of the period of time appropriate adjustments to income tax sharing ratio , strengthening local self-development. For example, minorities can implement special policies developed regions , the corporate income tax 100% left to local , implementation of enterprise income tax preferential policies to local leeway ; while the impact of local economic pillar industries should also consider adopting a more specific policy , such as investment in the western region of the enterprise competitive industries , such as petroleum, petrochemical, mineral resources, finance and insurance companies , to encourage and guide its registered as a legal entity type , the implementation of in situ tax ; Furthermore, it should allow private enterprises to participate in the western region of the main oilfields outside the oil field development , so that oil companies can participate in local fiscal income share .

(1) policy regime itself has yet to be refined sound . Major problems include: ( 1 ) the higher threshold , preferential trade narrower . For example, in accordance with relevant policies and regulations require companies main business must comply with national regulations related industry directory , but the development of related industries directory for the country , and economic characteristics of the western region and the urgent need to develop industrial convergence is not close . Meanwhile, the policy provides the main business income must be more than 70% of total revenue , as companies increasingly diversified operations and revenue , the ratio limit is too high. Also enjoy the enterprise income tax "two exemptions and three reductions" of new enterprises , is limited to transportation , electricity and other five industries range. Many of the above restrictions cause actual companies enjoy preferential narrow face , tax incentives are not fully reflected. The author suggested that the preferential policy in the western region to expand range of industries . If will not "